What is a home office deduction?

A home office deduction is a tax deduction covering the use of your home or garage for work. With this you can deduct expenses, due to using your home for work, as a home office deduction.

It is a formula-based deduction covering all expenses and wear and tear related to your home. Such expenses may include rent or maintenance charges, household furniture, electricity bills, heating expenses and cleaning costs. Household expenses of this kind are regarded as living expenses, which cannot be deducted via our service on the basis of their actual cost.

To add the home office deduction, log into your user account and go to “Deductions”. Click here to go to Deductions. Requires log in.

Home office deduction amounts in 2023 is 940 €

You can enter the amount of your home office deduction via our service. Estimate the amount of deduction you can claim on the basis of your work and use of your home; the maximum amount for 2023 was 940 euros.

Home office deduction 100 % (940 euros in 2023)

You use a home office to earn your primary income
You work from home on over 50% of all working days in the year
You have used your home to earn different income types or for different sources of income in a business activity or paid employment, for example.

Home office deduction 50 % (470 euros in 2023)

You use your home office on a part-time basis, on a maximum of 50% of all working days in the year.

Home office deduction 25 % (235 euros in 2023)

You use your home office to earn occasional income.

Use of home office for paid employment and business

You can only claim a single home office deduction in your taxes, even if you use your home for varied sources of income. For example, if you use a home office for paid employment and business activities, you can make only one home office deduction, for a maximum amount of 940 euros.

Claim a home office deduction for earning your primary income

You can use our service to file a home office deduction, if you use your home office for earning your primary income.

If you mainly use your home for paid employment, file the home office deduction yourself in your personal tax return. Do not record the home office deduction via the OP Light Entrepreneur service if you enter the deduction in your personal tax return.

Separately rented premises for the company

An office, storage space or hall rented for a company is a fully tax deductible expense, which you can claim based on the actual costs.

Record a bill sent by the lessor, or the lease agreement, which fulfils the receipt requirements in expenses.

You can file a deduction for the electricity and water bills of premises rented separately for your company in the normal way, based on the invoices. You must not be using the premises as your home i.e. home rent and related expenses are not tax-deductible. Only the home office deduction is available for use of your home for business purposes.

In addition, you cannot rent premises to yourself for your company. For separate premises, such as a storage room, real estate or hall which you own, you can file a home office deduction in accordance with the instructions.